Section 2(h) in The Assam Elementary Education (Provincialisation) Act, 1974
(h)"Local Authority" means the Gauhati Municipal Corporation a Municipal Board as defined in the Assam Municipal Act, 1956 a Town Committee established under the said Act and a Mhakuma Parishad and a Gaon Panchayat established under the Assam Panchayat Raj Act, 1972 ;
